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M/s Indsil Energy Electrochemicals Ltd. Versus CCE & ST, Raipur

Cenvat credit - service tax paid on services relating to insurance and handling of final products after their removal from the factory and insurance of motor vehicles and transit insurance of goods beyond the place of removal - credit was availed by the appellant on the basis of the invoices issued by their Head Office as ISD - services such as CHA, terminal handling and insurance, banking etc. have been availed for export of goods after their clearance from the factory - Held that:- appellant h .....

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of export. The credit for these services stand availed at the hands of the input service distributor. - I find that no such proceedings is on record against the ISD. The dispute in the present proceedings has been initiated by the Revenue against the appellant for availing Cenvat credit on the basis of ISD invoices, on the allegations that the services for which such credits have been availed are not covered by the definition of input services. The proper assessee against whom such proceedi .....

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gainst the order dated 25/2/16 passed by the Commissioner (Appeals), Raipur. The dispute in this case relates to the disallowance of Cenvat credit to the extent of ₹ 3,07,964/-. Revenue was of the view that the Cenvat credit was availed on input services which do not qualify within the definition of input services in Rule 2 (l) of the Cenvat Credit Rules, 2004. The services sought to disallowed are as follows :- (1) the credit availed on service tax paid on services relating to insurance a .....

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he following grounds : (i) the Cenvat credit was availed by the appellant on the basis of the invoices issued by their Head Office as ISD (Input Service Distributor). It is their claim that if the credit availed is improper, the same ought to have been taken up against the ISD who has availed the credit and subsequently transferred the same to the appellant. In this connection, they relied upon the decision of United Phosphorus Ltd. vs. CCE, Surat II reported in 2013 (30) S.T.R. 509 (Tri. Ahmd.) .....

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cided by the Hon ble Gujarat High Court in the case of Central Excise vs. Inductotherm India P. Ltd. reported in 2014 (36) S.T.R. 994 (Guj.) that in the case of export, the port of export will be the place of removal and services availed for export of goods up to the port would be available as input service in the factory. Accordingly, they have pleaded that the Cenvat credit availed by them on such services would be allowable to them ; (b) they have also placed reliance on the case of CCE, Jaip .....

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icate that the appellant has not exported the goods through merchant exporter and that it has been cleared on FOB/CIF basis. He has accordingly submitted that the place of removal in this case becomes the factory gate. He has further argued that no material has been produced by the appellant to prove that the hiring of vehicles and air tickets of MD were related to business activity of the appellant. 4. Heard Shri K. Krishna Mohan Menon, Advocate for the appellant as well as Shri H.C. Saini, lea .....

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ervices such as CHA, handling charges, insurance etc. have been availed for export of goods at the port of export. The credit for these services stand availed at the hands of the input service distributor. In the decision of the Tribunal in the case of United Phosphorus Ltd. vs. CCE, Surat II (supra) it stands decided that Revenue ought to have initiated proceedings against the input service distributor for availing Cenvat credits which are not covered under the definition of input services and .....

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t of Cenvat credit. 7. We find that the view or conclusion arrived at by the lower authority in denying the Cenvat credit is incorrect as there is no dispute of receipt of services. Our views also fortified by the decision of this Bench (supra) [2009 (239) E.L.T. 323 (Tri.-Ahmd.)] wherein this Bench had recorded the following findings : When we look at the functions of the input service distributor and the documents to be issued by him for passing on the credit, it becomes quite clear that the d .....

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